This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

The Tax Foundation’s publication Corporate Tax Rates around the World shows how statutory corporate income tax rates have developed since 1980, with data for over 200 jurisdictions for the year 2023. The dataset we compiled for the years 1980 to 2023 is made available as a resource for research.

Scope

The dataset compiled for this publication includes the 2023 statutory corporate income tax rates of 225 sovereign states and dependent territories around the world. Tax rates were researched only for jurisdictions that are among the around 250 sovereign states and dependent territories that have been assigned a country code by the International Organization for Standardization (ISO). (The jurisdictions Netherland Antilles (which was split into different jurisdictions in 2010) and Kosovo (which has not yet officially been assigned a country code) were added to the dataset.) As a result, zones or territories that are independent taxing jurisdictions but do not have their own country code are generally not included in the dataset.

In addition, the dataset includes historic statutory corporate income tax rates for the time period 1980 to 2022. However, these years cover tax rates of fewer than 225 jurisdictions due to missing data points. Please let Tax Foundation know if you are aware of any sources for historic corporate tax rates that are not mentioned in this report, as we constantly strive to improve our datasets.

To be able to calculate average statutory corporate income tax rates weighted by GDP, the dataset includes GDP data for 181 jurisdictions. When used to calculate average statutory corporate income tax rates, either weighted by GDP or unweighted, only these 181 jurisdictions are included (to ensure the comparability of the unweighted and weighted averages).

Definition of Selected Corporate Income Tax Rate

The dataset captures standard top statutory corporate income tax rates levied on domestic businesses. This means:

The dataset does not reflect special tax regimes, including but not limited to patent boxes, offshore regimes, or special rates for specific industries. A number of countries levy lower rates for businesses below a certain revenue threshold. The dataset does not capture these lower rates. A few countries levy gross revenue taxes on businesses instead of corporate income taxes. Since the tax rates of a corporate income tax and a gross revenue tax are not comparable, these countries are excluded from the dataset. Some countries have a separate tax rate for nonresident companies. This dataset does not consider nonresident tax rates that differ from the general corporate rate.

Explanation of Files

source-data

• country_codes.csv Dataset that includes all 250 sovereign states and dependent territories that have been assigned a country code by the International Organization for Standardization (ISO). Includes official country names in various languages, ISO country codes, continents, and further geographical information.

• data_rates_1980_2022.csv Tax Foundation's dataset of statutory corporate income tax rates for the years 1980 to 2022. This dataset has been built in stages since 2015.

• RealGDPValues.xlsx U.S. Department of Agriculture's dataset of historical and projected real Gross Domestic Product (GDP) and growth rates of GDP for 181 countries and various regions (in billions of 2015 dollars) for the years 1970 to 2032.

intermediate-ouptuts

• gdp_iso.csv GDP data paired with ISO country codes for the years 1980 to 2023.

• rates_final.csv Statutory corporate income tax rates for the years 1980 to 2023. Includes rates of all countries for which data was available in 2023 (data from OECD, KPMG, and researched individually).

• rates_preliminary.csv Statutory corporate income tax rates for the years 1980 to 2023. Includes rates of countries for - which OECD data was available for the year 2023. Does not include countries for which the rate was researched and added individually.

final-data

• final_data_2023.csv Statutory corporate income tax rates and GDP levels of countries paired with ISO country codes, continents, and country groups for the year 2023. Only includes countries for which both the corporate income tax rates and GDP data were available.

• final_data_2023_gdp_incomplete.csv Statutory corporate income tax rates and GDP levels of countries paired with ISO country codes, continents, and country groups for the year 2023. Includes all countries for which we have data for the corporate income tax rate, including countries for which we do not have GDP data.

• final_data_long.csv Statutory corporate income tax rates and GDP levels of all countries paired with ISO country codes, continents, and country groups for the years 1980 to 2023. Includes all countries that have an ISO countr...

As of 2025, ***** had the highest corporate tax rate in Europe, with a ceiling of ** percent. Germany followed in second place, with a maximum tax rate of ** percent. Hungary and Macedonia hold some of the lowest corporate tax rates in Europe.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

In 2024, the standard corporate income tax rate in the Philippines was set at ** percent. In comparison, the standard corporate income tax rates in Cambodia, Thailand, and Vietnam are at ** percent that year.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

Portugal had the highest combined corporate income tax rate in 2023, reaching 31.5 percent, and was followed by Germany with a rate of 29.94 percent. On the other hand, Hungary had the lowest combined corporate income tax rate, reaching just nine percent in 2023.

This dataset provides values for CORPORATE TAX RATE reported in several countries. The data includes current values, previous releases, historical highs and record lows, release frequency, reported unit and currency.

The corporate tax rate in India was forecast to continuously decrease between 2024 and 2029 by in total 1.4 percentage points. After the sixth consecutive decreasing year, the corporate tax rate is estimated to reach 28.2 percent and therefore a new minimum in 2029. Depicted is the corporate tax rate in the country or region at hand. The shown rate refers to the nominal top marginal tax rate. The actual rate usually varies considerably by company.The shown data are an excerpt of Statista's Key Market Indicators (KMI). The KMI are a collection of primary and secondary indicators on the macro-economic, demographic and technological environment in more than 150 countries and regions worldwide. All input data are sourced from international institutions, national statistical offices, and trade associations. All data has been are processed to generate comparable datasets (see supplementary notes under details for more information).Find more key insights for the corporate tax rate in countries like Sri Lanka and Bangladesh.

Graph and download economic data for Federal government current tax receipts: Taxes on corporate income (B075RC1Q027SBEA) from Q1 1947 to Q2 2025 about receipts, tax, corporate, federal, government, income, GDP, and USA.

Graph and download economic data for Federal Government: Tax Receipts on Corporate Income (FCTAX) from 1929 to 2024 about receipts, tax, corporate, federal, government, income, GDP, and USA.

As of 2023, the corporate tax rate in Turkey reached ** percent, which indicated a ** percent increase compared to the previous year. The lowest rate of corporate tax in the country was recorded in 2021 at ** percent.

The statistic shows a comparison of corporate taxation rates, by country. The corporate tax in Ireland is **** percent.

Six territories in the Caribbean Basin received the highest corporate tax haven index score in 2021, at 100 points. These were the British Virgin Islands, the Cayman Islands, Bermuda, the Bahamas, the Turks and Caicos Islands, and Anguilla. The index is constructed to reflect how much a country’s laws, policies, tax and financial systems enable corporate tax abuse. The higher the score, the more a jurisdiction enables companies to abuse tax laws.

Replication dataset for "Effective corporate income taxation and its effect on capital accumulation: Cross-country evidence"

Abstract It is debated to what extent corporate taxation discourages capital formation, and the related empirical cross-country evidence is inconclusive. This paper provides new insights into this matter for a large sample of developed and developing countries. In a first step, national accounts data is used to calculate backward-looking effective corporate income tax rates (ECTR) for 77 countries during 1995–2018. In a second step, dynamic panel data regressions are used to estimate the effect of ECTR on aggregate corporate investment. The main findings of this exercise are that (i) statutory corporate income tax rates (SCTR), on average, are twice as high as ECTR, (ii) average ECTR have been relatively stable but show distinct dynamics across countries, and (iii) no significant negative relationship exists between ECTR and aggregate corporate investment. The latter finding is robust to different specifications and samples and when publicly available SCTR or forward-looking effective tax rate measures are used as alternative tax rate proxies.

Germany DE: Total Tax Rate: % of Profit data was reported at 48.800 % in 2019. This records a decrease from the previous number of 49.000 % for 2018. Germany DE: Total Tax Rate: % of Profit data is updated yearly, averaging 48.800 % from Dec 2005 (Median) to 2019, with 15 observations. The data reached an all-time high of 49.400 % in 2008 and a record low of 43.900 % in 2009. Germany DE: Total Tax Rate: % of Profit data remains active status in CEIC and is reported by World Bank. The data is categorized under Global Database’s Germany – Table DE.World Bank.WDI: Company Statistics. Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.;World Bank, Doing Business project (http://www.doingbusiness.org/). NOTE: Doing Business has been discontinued as of 9/16/2021. For more information: https://bit.ly/3CLCbme;Unweighted average;Data are presented for the survey year instead of publication year.

Graph and download economic data for Corporate Profits After Tax (without IVA and CCAdj) (CP) from Q1 1947 to Q2 2025 about CCADJ, IVA, corporate profits, tax, corporate, GDP, and USA.

The corporate tax rate in Switzerland was forecast to continuously decrease between 2024 and 2029 by in total *** percentage points. After the ***** consecutive decreasing year, the corporate tax rate is estimated to reach ** percent and therefore a new minimum in 2029. Depicted is the corporate tax rate in the country or region at hand. The shown rate refers to the nominal top marginal tax rate. The actual rate usually varies considerably by company.The shown data are an excerpt of Statista's Key Market Indicators (KMI). The KMI are a collection of primary and secondary indicators on the macro-economic, demographic and technological environment in more than *** countries and regions worldwide. All input data are sourced from international institutions, national statistical offices, and trade associations. All data has been are processed to generate comparable datasets (see supplementary notes under details for more information).Find more key insights for the corporate tax rate in countries like Germany and Austria.

The Central African Republic: Corporate tax rate: The latest value from is percent, unavailable from percent in . In comparison, the world average is 0 percent, based on data from countries. Historically, the average for the Central African Republic from to is percent. The minimum value, percent, was reached in while the maximum of percent was recorded in .

Niger: Corporate tax rate: The latest value from is percent, unavailable from percent in . In comparison, the world average is 0 percent, based on data from countries. Historically, the average for Niger from to is percent. The minimum value, percent, was reached in while the maximum of percent was recorded in .